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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Company Taxation Manual: recent changes

Below are details of the amendments that were published on 29 November 2013 (see the update index for all updates).

Page Details of update
   
CTM01100 Minor changes and Tax Law Rewrite updating
CTM01400 Minor changes and Tax Law Rewrite updating
CTM04590 Minor update and clarification
CTM90602 Subject expanded; legislation updated
CTM90610 Example and legislation updated
CTM90630 Examples updated
CTM90635 Subject expanded
CTM90640 Legislation updated
CTM92510 Legislation and wording updated
CTM92520 Legislative references, examples and wording updated
CTM92530 Examples and wording updated
CTM92540 Subject ‘Transitional Provisions’ deleted
CTM92550 CT Pay & File material removed
CTM92570 Examples updated
CTM92590 Examples updated
CTM92610 Examples updated
CTM92620 Examples involving transitional rules which phased in quarterly instalments deleted
CTM92650 Subject ‘repayment before liability is finally established’ renamed to ‘early repayment’; wording updated
CTM92710 Redundant wording deleted
CTM92730 Examples updated
CTM92740 Legislative references and wording updated
CTM92750 Subject renamed; legislation updated; guidance expanded
CTM92760 Subject renamed; legislation and examples updated
CTM92780 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM92790 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM92800 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM92810 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM92820 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM92830 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM92840 Subject deleted - pre 1 July 2002 anti avoidance provisions
CTM97405 Legislation updated
CTM97410 Note added about Group Payment Arrangements that include Bank Levy customers
CTM97420 Legislation updated
CTM97430 Legislation updated; group payment arrangement contract - wording updated
CTM97440 Legislation updated; group payment arrangement contract guidance notes - wording updated
CTM97490 Legislation updated
CTM97510 Note added about the group payment team liaising with the Bank Levy Specialist Team before proceeding with any repayment
CTM97680 Legislation updated to CTA 2010
CTM97690 Subject updated
CTM97720 Subject deleted - ‘transition from CTPF’
CTM97740 / CTM97750 / CTM97760  Subjects updated with new contact details for technical advice
CTM97800 - CTM97980 Subjects deleted relating to CT Pay & File